https://www.taxtmi.com/caselaws?id=785430 Continuation of appellate proceedings during an IBC moratorium permits determination of tax liability while recovery is stayed; accordingly, tax claims must be lodged with the resolution professional or liquidator and dealt with under the insolvency distribution mechanism, preventing execution during the moratorium. Appellate adjudication before the tribunal constitutes only determination of tax liability and therefore does not attract the moratoriums prohibition on proceedings, permitting revival of appeals. Filing of an updated process document bringing the corporate resolution professional on record removes procedural impediments to recalling and restoring appeals for adjudication on merits. en-us Mon, 08 Dec 2025 00:00:00 +0530 Fri, 23 Jan 2026 09:10:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785430 Continuation of appellate proceedings during an IBC moratorium permits determination of tax liability while recovery is stayed; accordingly, tax claims must be lodged with the resolution professional or liquidator and dealt with under the insolvency distribution mechanism, preventing execution during the moratorium. Appellate adjudication before the tribunal constitutes only determination of tax liability and therefore does not attract the moratoriums prohibition on proceedings, permitting revival of appeals. Filing of an updated process document bringing the corporate resolution professional on record removes procedural impediments to recalling and restoring appeals for adjudication on merits. Case-Laws Income Tax Mon, 08 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785430